Bureau of Internal Revenue(BIR)

Hello, 
I need a copy of all of my ITR or Form 2316 as proof of employment. I have no contact with some of my past employers, some have already closed down, and another told me that they lost my record.

January 13, 2023

Dear Ms. Almadro:

I refer to my letter of Jan 11, 2023 06:52:18 PM about your request under Executive Order No. 2 (s. 2016) on Freedom of Information in the Executive Branch, request for a copies of your Income Tax Return (ITR) and/or BIR Form 2316 for the Years 2014 to 2022.

We called your mobile number today, January 13, to validate your existing eFOI request/concern, however, it was unsuccessful.

Please be informed of Section 12. Section 2.83.1 of RR No. 2-98, as amended, is hereby further amended to read as follows:

“SECTION 2.83.1. Employees Withholding Statements (BIR Form 2316). – In general, every employer or other person who is required to deduct and withhold the tax on compensation, including fringe benefits given to rank and file employees, shall furnish every employee from whom taxes were withheld a Certificate of Compensation Payment and Tax Withheld (BIR Form No. 2316) on or before January 31 of the succeeding calendar year, or if employment is terminated before the close of such calendar year, on the day on which the last payment of compensation is made. 

The said BIR Form No. 2316 is also required is also required to be issued by every employer to employees classified as MWEs and to other employees whose compensation were not subjected to withholding tax.

The employer shall prepare BIR Form No. 2316 in triplicate, which shall be distributed as follows:

(1)	Original – Employee’s copy
(2)	Duplicate – BIR’s copy; and
(3)	Triplicate- Employer’s copy which shall be retained for a period of (10) years

It is suggested that you directly request for a copy/ies of your Income Tax Return (BIR Form 2316) from your previous employer/s as they are primary/original source of such document.

As an added information, for Income Tax Return (BIR Form 2316) issued for the Taxable Years 2014 to 2018, such request cannot be granted by the Revenue District Office (RDO) since the aforesaid BIR Withholding Tax Certificates were issued in aforesaid years and records of the RDO on those periods are already unavailable since we follow strictly the four (4) year retention period based on existing revenue issuances of the BIR (Revenue Memorandum Circular 73-2008).

For Income Tax Return (BIR Form 2316) issued for the Taxable Year2022, the RDO does not have yet the document, you will be receiving your BIR Form 2316 from your employer on January 31, 2023 and the same shall be submitted by your employer to the RDO (where they are registered) on February 28, 2023.

You may email [email protected] and indicate in the subject email  ticket number #BIR-027492121479, to respond.

During the period of us awaiting your reply, your request will be put on hold. If we do not receive a reply on or before Apr 07, 2023 06:12:32 AM, your request will be closed.

We hope to hear from you at the soonest possible time.

Thank you.

Respectfully,

FOI Receiving Officer
Public Information and Education Division

Good day,

Thank you for your response. My problem is with 2 of my previous employers, one cannot issue anymore documents since they have closed down and the other has just told me that they cannot find their records from 2014. Is there any other way I can get my ITR from these 2 companies? Thank you

April 4, 2023

Dear Ms. Jovelyn Jastine Almadro:

Greetings!

Thank you for your request dated Jan 11, 2023 06:52:18 PM under Executive Order No. 2 (s. 2016) on Freedom of Information in the Executive Branch.

Your request

You asked for Request for a copy of all ITRs.

Response to your request

In connection with your request through eFOI Portal pertaining to the request for a copy of BIR Form 2316 as a Substitute Income Tax Return for Calendar Year/s 2015-2016.

Please be informed that your request cannot be granted by the Revenue District Office (RDO) since the aforesaid BIR Form 2316 (Certificate of Compensation Payment/ Tax Withheld) were issued in 2015 to 2016 and records of the RDO on those periods are already unavailable since we follow strictly the four (4) year retention period based on existing revenue issuances of the BIR (Revenue Memorandum Circular 73-2008).

Hence, you may ask your previous employer/s for the copy/ies of your BIR Form 2316 (Certificate of Compensation Payment/ Tax Withheld because all taxpayers are required to preserve their accounting records for the period of 10 years in accordance with the Revenue Memorandum Circular No. 29-2019.

Thank you.

Respectfully yours,

FOI Receiving Officer
Public Information and Education Division